Which Process Explains How to Create a Budget

Which process explains how to create a budget?

A) Begin by adding all your nondiscretionary and discretionary expenditures and then divide that number by your monthly income.
B) Begin with your monthly income and then subtract your nondiscretionary expenditures, followed by your discretionary expenditures, until your remaining available cash flow is zero.
C) Begin by adding your monthly income to your savings amount and then subtract your nondiscretionary and discretionary expenditures until your remaining available cash flow is zero.
D) Begin with your monthly income amount and then subtract your discretionary expenditures until your remaining available cash flow is zero.
E) Add your monthly income amount, nondiscretionary expenditures, and discretionary expenditures together and then divide the total by your savings amount.